電子零組件廠商面對產品生命週期快速的世代交替與全球化的競爭威脅，除持續進行製程改造降低成本之外，對內進行企業資源整合，對外則與供應商或協力廠商形成策略聯盟，透過關鍵企業流程之管理與改造，以提高營運效能、降低產品與服務成本，並創造企業的優勢競爭能力，以因應客戶全球運籌供貨的要求。 本研究透過企業流程資訊有機體(PWIO)分析模式，針對某電子零組件製造商，以個案研究方式分析個案公司之關鍵流程作業。就PWIO分析結果，本研究除針對各項作業提出具體的流程改進建議與呆滯存貨的分析，並建立各該流程的目標，提出具體衡量各作業流程的績效衡量指標。此外，依據目標與績效衡量指標的因果關係進一步探討個案公司的平衡計分卡與策略地圖，以作為個案公司未來的績效管理架構基礎。 此外，本研究將PWIO模式的作業分析與作業基礎成本制度的作業概念相結合，辨識個案公司的作業中心與作業動因，並以作業對資源的耗用形式為基礎，重新分析產品別與客戶別之成本與利潤。研究結果可以提供個案公司決策者強化成本規劃與控制，以及作為改善產品利潤分析與定價作業的參考。 / Confronting an environment characterized with brisk alternations of product generation and dynamic global competition, continuous improvement in their business processes which leads to lower costs of operation and better alignment of utilization of assets and partnerships is critical for the electronic component manufacturers to survive and grow. With highly effective and efficient business processes, customer satisfaction, core competence and competitive advantages can be built on. By an application of the PWIO approach and targeted at an electronic component manufacturer, this research analyzes three business processes crucial to the subject company. Based on results derived from the PWIO analysis, this research provides suggestions for improvements in both business processes and inventory obsolescence. A new set of process objectives are also developed to be concretely aligned with the related performance measures. In addition, a management framework built on the concepts of Balanced Scorecard and strategy map are offered to the subject company for future application. Furthermore, via linking the practices specified in the PWIO analysis with concepts underlying the activity-based costing, this research identifies the cost drivers facilitating a further understanding on how company’s resources are consumed by individual costumer, product or process. The research findings can assist management of the subject company to have better cost planning and control, more accurate profit analysis and pricing decisions.

印刷業的業態可歸類為製造業及服務業二者的綜合體，從客戶接單開始到生產製造出印刷完成品送至客戶端這中間流程的複雜度及變化度，對於個案公司日常營運的管理能力及製程能力都深具考驗。本論文以PWIO模式為架構，個案公司為主體，分析及呈現企業內部流程實作，了解其可強化改善之處，提出具體建議以供個案公司目標修正之參考。本論文同時結合品質成本管理分析與PWIO模式，辨識改善品質成本目標所闗聯之價值流程，以供個案公司未來進行流程改善及設定績效管理，達到目標設定之品質成本結構，以強化個案公司之競爭力，降低成本增加獲利。 本研究針對個案公司，透過PWIO模式及品質成本管理分析之結合應用，所得具體結論及建議包括： 一、就銷售及收款、付款循環而言： 1. 縮短應收帳款與沖帳作業的催帳時間，調整逾齡帳款處置時間與設定停止交易日，避免時間拖延而提高產生壞帳的風險。 2. 建立客戶信用評等機制，降低客戶倒帳風險。 二、生產作業偱環： 3. 排單作業應由印刷廠務純人工作業改為由行政系統改版加入自動篩選建議功能, 以提昇印刷廠務排單的精確度及自動化，增加生產效率。 4. 建立一套庫存管理稽核制度及領料制度，以確保原物料的持續供應，亦可較精確地估算每批印件的生產成本，業務人員在估算價格及利潤時能更精確的掌握。 5. 重新檢討個案公司目前之品檢制度及人力配置，設置廠內品管人員改善廠內生產不良品比率，以減少時常要插單補印壞品數量賠償。 三、品質成本管理： 個案公司之品質成本結構中，內部失敗成本加上外部失敗成本相對於品質成本的比例高於70%，預防成本比例低於10%，可以得知個案公司在品質成本管理上，可加強預防成本及鑑定成本的投資及改善，以降低品質成本。 / Using a case study methodology, this research studies subject company which operates in the printing business that focuses on printings and packing products. Due to the job or customer-tailored, and the artistic characteristics of the printings, the ability of management to deal with the complexity of production process is critical for business success. The research uses PWIO approach to analyze and display the subject company’s operation process, as the basis for improvement suggestions. In addition, a combination of PWIO and concepts of quality cost management, this study is able to form the foundation of future improvement and the framework for performance evaluation and management. In summary, the major conclusions and suggestions found in this study are as follows: 1. Sales aspect: Setting a credit policy for clients in order to control the exposure of credit risk. 2. Payment term: In order to reduce the risk of bad debts, we suggest a more rigid review of accounts receivables turnover rate, overdue accounts, and the allowance for uncollectible accounts 3. Production aspect: 1. We suggest Production schedule should be arranged by automatic system instead of manual operation so as to improve production efficiency and maximize outputs. 2. Establish a stock management system in order to assure the supply of raw materials and compute the production cost more accurately. 3. Review the current human resource deployment and the rules of quality management. We suggest that more QA personnel should be staffed to make sure the consistence of product quality. 4. Quality cost management: The research finds that the ratio of internal and external failure costs to total quality cost is greater than 70% for subject company, while the ratio of prevent cost to total quality cost is less than 10%. A further review of stuffs’ skill and training programs are therefore suggested.